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Village of Red Hook – Information Technology (2020M-89)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for $115,351 (two capital …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)

… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178

Town of Fayette - Long-Term Planning and Information Technology (2019M-234)

… complete report - pdf] Audit Objective Determine whether: The Board established adequate long-term plans which appropriately addressed the Town’s operational and capital needs and funding sources. … information technology (IT) assets. Key Findings The Board did not: Develop comprehensive long-term financial …

https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234

Opinion 90-42

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from … Whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be foreclosed …

https://www.osc.ny.gov/legal-opinions/opinion-90-42

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … policies and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Controls Over Revocable Consents

… (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all … obtain this right, the property owner must file a petition for the revocable consent with DOT’s Office of Cityscape and Franchises (Office). Revocable consents are granted for a term of ten years. At the end of that period, they may …

https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consents

Compliance With Jonathan's Law (2018-S-22)

To determine whether the Office of Mental Health is complying with the requirements ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s22.pdf

SUNY Bulletin No. SU-216

… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28. Employees who are part time (less than 50%) receive … Spring 2015 Downstate Location Stipend should be processed in Administration Pay Period 26L, paychecks dated 04/08/15 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-216-2014-2015-downstate-location-stipend-gsnu-employees

SUNY Bulletin No. SU-232

… Downstate Location Stipend. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Downstate Location Fund based on the number of employees in BU28. Employees who are part time (less than 50%) receive … Spring 2016 Downstate Location Stipend should be processed in Administration Pay Period 26L, paychecks dated 04/06/16 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-232-2015-2016-downstate-location-stipend-gsnu-employees

Opinion 92-41

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … the district. According to your inquiry, the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are no …

https://www.osc.ny.gov/legal-opinions/opinion-92-41

State Agencies Bulletin No. 776

… Bargaining Units 31, 61, 81, 91 represented by Council 82. For further information regarding Bargaining Units 81 and 91, … OSC will automatically increase the biweekly deduction for Union Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/776-council-82-afscme-dues-and-agency-shop-fee-increase

Oversight of Transportation Services and Expenses (2021-S-1)

To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1.pdf

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… The Assessor’s unsupported exemptions represent 55 percent of the exemptions we reviewed, or 97 percent of … exemptions granted in 2022 that totaled $323,029. 40 unsupported exemptions granted in 2023 that totaled …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

DiNapoli: Springport Town Clerk Faces Criminal Charges

… Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost her … employee, was charged with offering a false instrument for filing in the 1st degree, computer trespass and official … Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost her …

https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-charges

Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)

Determine whether the Board and Village officials developed realistic budgets and long-term financial plans.

https://www.osc.ny.gov/files/local-government/audits/pdf/sackets-harbor-2020-28.pdf

Opinion 89-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election … Whether the voters of a city may bring a petition to remove an elected city …

https://www.osc.ny.gov/legal-opinions/opinion-89-31